Electronic Sales Suppression (ESS) threatens tax revenue by manipulating digital sales data, leading to estimated losses of £450m/year. Proposed solutions include standardized EPOS systems and enhanced compliance measures to ensure accurate transaction records, protecting businesses and consumers while promoting fair competition. Read more

Electronic Sales Suppression (ESS) involves businesses manipulating digital sales records to reduce reported turnover and tax liabilities. A consultation from 23 June to 18 August 2026 seeks input on mandatory software standards for EPOS and MPOS systems to combat ESS. Businesses that alter digital sales records to conceal or lower transaction values in order to reduce their stated turnover and ta... Read more

HMRC is reviewing a proposed modification requiring third-party certification for mechanically recycled plastic packaging to ensure compliance and prevent fraud. Deadline: August 10, 2026. A proposed modification to the plastic packaging tax regulations that would require third-party certification for packaging made of mechanically recycled plastic is being reviewed by HMRC. According to the gover... Read more

This guidance is for businesses selling to consumers, excluding B2B. Consumers have rights for faulty or misdescribed goods under the Consumer Rights Act 2015 (CRA). Retailers can enhance but not limit these rights in their return policies. For retail shop sales, no automatic right to return exists for unwanted goods, but businesses can set reasonable conditions for returns. Misleading statements... Read more

From 1 October 2027, businesses in England and Northern Ireland must implement the Deposit Return Scheme, adding deposits on single-use drink containers to enhance recycling and reduce litter. Retailers must register, store, and accept returns. Starting from 1 October 2027, businesses in England and Northern Ireland must comply with the UK government’s Deposit Return Scheme (DRS). The scheme... Read more

HMRC imposes VAT penalties based on inaccuracies: 30% for lack of reasonable care, 70% for deliberate but not concealed errors, and 100% for concealed errors. No penalty applies if reasonable care is taken. Taxpayers can reduce penalties through admission, assistance, and prompt documentation. HMRC may suspend penalties for up to two years for non-deliberate errors. Appeals can be requested and ti... Read more